Kuwait Court of Cassation principle number 856

The taxpayer may object to the tax assessment within sixty days from the date of notification of the assessment. The Tax Department must decide that objection within the ninety days following its submission. That Department’s failure to respond within this period or its rejection of that objection. An appeal may be lodged before the Tax Appeals Committee within thirty days from the date of rejection or the expiry of the time limit for deciding that objection. Articles 1, 2, 3 of Decision No. 16/1997.